Does IRS Exelon Win Threaten Triple Net 1031 Deals?

Here is the problem they faced. In order for the economics of this deal,other than tax benefits, to work there did not have to be an actual power plant involved. After all, Unicom is getting 77% of the money back in six months and there is an insurance company guaranteeing that they will get more than 100% of the money in a little over thirty years and probably not by coincidence the timing is such that they could defer the back end money with another 1031 deal. So with those contractual guarant...